Absolutely it was. And it shouldn't get taxed twice, except if you believe as leftists do that private property doesn't really belong to individuals and therefore should revert to the state when those who own it die.
The naivete of this should be obvious but somehow isn't to liberals: Old people save largely because they want to pass belongings on to their loved ones. If they can't give substantial portions of their estates to those they love, they will be motivated to (a) hide their wealth so that they can give it anyway (perhaps in the forms of art, jewels and precious metals), (b) spend their wealth before they die, which could put them into a bad situation if they DON'T die as early as expected... in which case they become wards of the state. In either case, liberals who feel cheated by these tactics will then insist on draconian new laws to prevent people from spending or hiding their wealth.
However you slice it, the death tax is a BAD idea. It is moral and just to eliminate it. People should be allowed to do what they want with their assets - including giving them to whosoever they choose.
NOTE: Americans can currently gift $14,000 per year to anyone they want. Parents with two children can therefore give away their assets at the rate of $24,000 per child per year, or $48,000 per year. MOST people could quickly disperse their wealth that way, if they're willing to do so before they die. But why should they have to?
The estate tax is morally unjustifiable.
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